2002年萨班斯－奥克斯利法案 中英文对照PDF电子书下载

TABLE OF CONTENTS目录Sec.1.Short title;table of contents.第1条 短标题；目录 2

Sec.2.Definitions.第2条 定义 2

Sec.3.Commission rules and enforcement.第3条 SEC规则及执行 9

TITLE Ⅰ-PUBLIC COMPANYACCOUNTING OVERSIGHT BOARD第一编 公众公司会计监管委员会Sec.101.Establishment;administrative provisions.第101条 组建；管理条款 13

Sec.102.Registration with the Board.第102条 在委员会注册 23

Sec.103.Auditing,quality control,and independencestandards and rules第103条 审计、质量控制和独立性准则与规则 28

Sec.104.Inspections of registered public accounting firms.第104条 对在册会计师事务所的审查 34

Sec.105.Investigations and disciplinary proceedings.第105条 调查和惩戒程序 40

Sec.106.Foreign public accounting firms.第106条 外国会计师事务所 55

Sec.107.Commission oversight of the Board.第107条 SEC对委员会的监管 58

Sec.108.Accounting standards.第108条 会计准则 66

Sec.109.Funding.第109条 资金 70

TITLE Ⅱ-AUDITORINDEPENDENCE第二编 审计师独立性Sec.201.Services outside the scope of practice of auditors.第201条 审计师执业范围之外的服务 77

Sec.202.Preapproval requirements.第202条 预准要求 79

Sec.203.Audit partner rotation.第203条 审计合伙人的轮换 82

Sec.204.Auditor reports to audit committees.第204条 审计师向审计委员会报告 83

Sec.205.Conforming amendments.第205条 一致性修订 84

Sec.206.Conflicts of interest.第206条 利益冲突 87

Sec.207.Study of mandatory rotation of registered publicaccounting firms.第207条 对在册会计师事务所法定轮换的调查 88

Sec.208.Commission authority.第208条 SEC权限 89

Sec.209.Considerations by appropriate State regulatory authorities.第209条 相关州监管机构的考虑 89

TITLE Ⅲ-CORPORATERESPONSIBILITY第三编 公司责任Sec.301.Publiccompany audit committees.第301条 公众公司审计委员会 91

Sec.302.Corporate responsibility for financial reports.第302条 公司对财务报告的责任 94

Sec.303.Improper influence on conduct of audits.第303条 对审计工作的不当影响 98

Sec.304.Forfeiture of certain bonuses and profits.第304条 某些奖金和利润的丧失 99

Sec.305.Officer and director bars and penalties.第305条 对于公司负责人和董事的禁止和处罚 100

Sec.306.Insider trades during pension fund blackout periods.第306条 养老基金限制交易期间的内部人交易 101

Sec.307.Rules of professional responsibility for attorneys.第307条 关于律师执业责任的规则 116

Sec.308.Fair funds for investors.第308条 投资者公平基金 117

TITLE Ⅳ-ENHANCEDFINANCIAL DISCLOSURES第四编 强化财务信息披露Sec.401.Disclosures in periodic reports.第401条 定期报告中的信息披露 121

Sec.402.Enhaned conflict of interest provisions.第402条 强化的利益冲突条款 125

Sec.403.Disclosures of transactions involving management andprincipal stockholders.第403条 涉及管理层和主要股东交易的信息披露 128

Sec.404.Management assessment of internal controls.第404条 管理层对内部控制的评价 131

Sec.406.Code of ethics for senior financial officers.第406条 高级财务负责人的职业操守 132

Sec.405.Exemption.第405条 免责条款 132

Sec.407.Disclosure of audit committee financial expert.第407条 关于审计委员会财务专家情况的信息披露 134

Sec.408.Enhanced review of periodic disclosures by issuers.第408条 强化对发行人定期信息披露的复核 136

Sec.409.Real time issuer disclosures.第409条 发行人实时信息披露 138

TITLE Ⅴ-ANALYSTCONFLICTS OF INTEREST第五编 分析师的利益冲突Sec.501.Treatment of securities analysts by registered securitiesassociations and national securities exchanges.第501条 在册证券业协会和全国性证券交易所对证券分析师的管理 139

TITLE Ⅵ-COMMISSIONRESOURCES AND AUTHORITY第六编 SEC的资源和权限Sec.601.Authorization of appropriations.第601条 拨款的批准 146

Sec.602.Appearance and practice before the Commission.第602条 在SEC前的执业资格 147

Sec.603.Federal court authority to impose penny stock bars.第603条 发布低价股票禁令的联邦法院权限 149

Sec.604.Qualifications of associated persons of brokers anddealers.第604条 证券经纪和券商关联人员的资格 152

TITLE Ⅶ-STUDIES AND REPORTS第七编 研究和报告Sec.701.GAO study and report regarding consolidation ofpublic accounting finns.第701条 美国审计总署关于会计师事务所合并的研究和报告 157

Sec.702.Commission study and report regarding credit ratingagencies.第702条 SEC关于信用评级机构的研究和报告 159

Sec.703.Study and report on violators and violations第703条 对违法者和违法行为的研究和报告 161

Sec.704.Study of enforcement actions.第704条 对强制措施的研究 164

Sec.705.Study of investment banks.第705条 对投资银行的研究 165

TITLE Ⅷ-CORPORATE ANDCRIMINAL FRAUD ACCOUNTABILITY第八编 公司和刑事欺诈责任Sec.801.Short title.第801条 短标题 167

Sec.802.Criminal penalties for altering documents.第802条 篡改文档的刑事处罚 167

Sec.803.Debts nondischargeable if incurred in violation ofsecurities fraud laws.第803条 违反证券欺诈法律所发生的无法偿还的债务 170

Sec.804.Statute of limitations for securities fraud.第804条 证券欺诈的诉讼时效 171

Sec.805.Review of Federal Sentencing Guidelines for obstructionof justice and extensive criminal fraud.第805条 对于妨碍司法和严重刑事欺诈行为的联邦量刑指导方针的复核 173

Sec.806.Protection for employees of publicly traded companieswho provide evidence of fraud.第806条 对提供欺诈证据的公众公司雇员的保护 175

Sec.807.Criminal penalties for defrauding shareholders ofpublicly traded companies.第807条 对欺骗公众公司股东行为的刑事处罚 180

TITLE Ⅸ-WHITE-COLLARCRIME PENALTY ENHANCEMENTS第九编 加重白领犯罪处罚Sec.901.Short title.第901条 短标题 182

Sec.902.Attempts and conspiracies to commit criminal fraudoffenses.第902条 图谋和共谋进行刑事欺诈犯罪 182

Sec.903.Criminal penalties for mail and wire fraud.第903条 信件和电传欺诈的刑事处罚 183

Sec.904.Criminal penalties for violations of the EmployeeRetirement Income Security Act of 1974.第904条 对违反《1974年雇员退休收入保障法案》的刑事处罚 183

Sec.905.Amendment to sentencing guidelines relating to certainwhite-collar offenses.第905条 对特定白领犯罪量刑指导方针的修订 184

Sec.906.Corporate responsibility for financial reports.第906条 公司对财务报告的责任 186

TITLE Ⅹ-CORPORATE TAX RETURNS第十编 公司纳税申报表Sec.1001.Sense of the Senate regarding the signing of corporatetax returns by chief executive officers.第1001条 参议院对首席执行官签署公司纳税申报表的意见 189

TITLE Ⅺ-CORPORATEFRAUD AND ACCOUNTABILITY第十一编 公司欺诈和责任Sec.1101.Short title.第1101条 短标题 190

Sec.1102.Tampering with a record or otherwise impeding anofficial proceeding.第1102条 篡改记录或妨碍官方程序 190

Sec.1103.Temporary freeze authority for the Securities andExchange Commission.第1103条 SEC的暂时冻结权限 191

Sec.1104.Amendment to the Federal Sentencing Guidelines.第1104条 对联邦量刑指导方针的修订 194

Sec.1105.Authority of the Commission to prohibit persons fromserving as officers or directors.第1105条 SEC禁止某人担任负责人或董事的权限 197

Sec.1106.Increased criminal penalties under SecuritiesExchange Act of 1934.第1106条 加重《1934年证券交易法》的刑事处罚 199

Sec.1107.Retaliation against informants.第1107条 对提供情况者的报复 199